The FBI has reportedly opened an investigation into allegations that FIFA president Sepp Blatter played a role in a $100m (£66.2m) bribery scandal.

The BBC's Panorama has claimed that United States intelligence is questioning Blatter's denial that sports marketing company ISL paid a large sum of money to FIFA officials in return for TV and marketing rights throughout the 1990s.

Blatter was cleared of any wrongdoing in 2013, but the FBI is reportedly now investigating claims that the Swiss businessman was aware of the bribes made to officials, including former FIFA president Joao Havelange and ex-FIFA executive Ricardo Teixeira.

According to Panorama reporter Andrew Jennings, a letter, which is believed to have been written by Havelange, reads that Blatter had "full knowledge of all activities" regarding the bribes.

In addition, the FBI has contacted the Swiss authorities asking for a file relating to an earlier investigation into the scandal involving ISL.

Blatter, who is currently serving a 90-day suspension over allegations that he made a "disloyal" payment of £1.3m to UEFA president Michel Platini, will step down from his presidency in February 2016.

Panorama: FIFA, Sepp Blatter and Me will be broadcast on BBC One at 8.30pm on Monday.